Nexus rule

Tax - profit shifting - Global Minimum Tax - Organisation for Economic Co-operation and Development (OECD) - Pillar 1.

A tax rule that would give taxing rights over the residual profits of large multinational enterprises to the jurisdictions where the customers are located.December 2022, p40.

See also

• Base erosion and profit shifting (BEPS)
• Corporation Tax
• Domestic Minimum Tax
• Effective tax rate (ETR)
• Global Anti-Base Erosion Rules (GloBE]
• Income Inclusion Rule (IIR)
• Income Tax
• Multinational corporation/company
• Organisation for Economic Co-operation and Development (OECD)
• Parent company
• Pillar 2
• Profit shifting
• Regime
• Subject To Tax Rule (STTR)
• Tax
• Tax avoidance
• Tax compliance
• Tax evasion
• Tax haven
• Tax rate
• Top-up tax
• Transfer pricing
• Undertaxed Payments Rule (UTPR)